A historical overview of the development of the trading stock provisions in the Income Tax Act
- Authors: Skotidas, Maria
- Date: 2012
- Subjects: Income tax , Stocks , Taxation
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8967 , http://hdl.handle.net/10948/d1020829
- Description: The aim of the treatise was to provide a clear understanding of the changes to the trading stock provisions in the Income Tax Act. Various sections of the Act were covered and case law was reviewed with relevance in relation to this research project in order to gain a deeper understanding of the development of the trading stock provisions, thus bringing together the tax legislation and the case law principles. Emphasis was placed on the development of the trading stock provisions. The conclusion from this was that some of the amendments were merely textual in nature whilst others were driven by case law. There were instances where cases did not give rise to amendments but simply reinforced existing provisions by providing guidance and clarity by way of the judges’ interpretations of those provisions. The amendments relating to the trading stock provisions in the Act and the judges’ interpretation of the applicable case law have resulted in a comprehensive understanding of the treatment of trading stock.
- Full Text:
- Date Issued: 2012
- Authors: Skotidas, Maria
- Date: 2012
- Subjects: Income tax , Stocks , Taxation
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8967 , http://hdl.handle.net/10948/d1020829
- Description: The aim of the treatise was to provide a clear understanding of the changes to the trading stock provisions in the Income Tax Act. Various sections of the Act were covered and case law was reviewed with relevance in relation to this research project in order to gain a deeper understanding of the development of the trading stock provisions, thus bringing together the tax legislation and the case law principles. Emphasis was placed on the development of the trading stock provisions. The conclusion from this was that some of the amendments were merely textual in nature whilst others were driven by case law. There were instances where cases did not give rise to amendments but simply reinforced existing provisions by providing guidance and clarity by way of the judges’ interpretations of those provisions. The amendments relating to the trading stock provisions in the Act and the judges’ interpretation of the applicable case law have resulted in a comprehensive understanding of the treatment of trading stock.
- Full Text:
- Date Issued: 2012
Developing risk management strategies for stock market investment portfolio management
- Authors: Grant, Peter
- Date: 2004
- Subjects: Stocks , Risk management , Portfolio management , Investments , Securities
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:10936 , http://hdl.handle.net/10948/215 , Stocks , Risk management , Portfolio management , Investments , Securities
- Description: This study was conducted to establish whether risk management strategies could be developed to enable stock market investment portfolio managers to reduce the risk involved in stock market trading. The awareness of stock market risk elevates the requirement for risk management strategies as discussed in Chapter 1. The research scope is identified, and an overview of the study gives further guidance as to what lies ahead. The theory behind macroeconomic forces and how they influence share prices is discussed in Chapter 2. It is established that market sectors and companies within those sectors react differently to macroeconomic forces. Technical analysis is discussed as a mechanism to identify buying and selling signals. In Chapter 3, risk management strategies are developed from the literature. The hypothesis of the study as described in Chapter 4 is that these risk management strategies are able to reduce the risk associated with trading in the stock market. The market simulation in Chapter 5 offers the opportunity to observe the risk management strategies at work in a simulated stock market investment portfolio. In Chapter 6, the outcome of the market simulation is compared to the criteria set in Chapter 4, and the conclusion that the risk management strategies were able to reduce the risk involved in stock market trading is drawn.
- Full Text:
- Date Issued: 2004
- Authors: Grant, Peter
- Date: 2004
- Subjects: Stocks , Risk management , Portfolio management , Investments , Securities
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:10936 , http://hdl.handle.net/10948/215 , Stocks , Risk management , Portfolio management , Investments , Securities
- Description: This study was conducted to establish whether risk management strategies could be developed to enable stock market investment portfolio managers to reduce the risk involved in stock market trading. The awareness of stock market risk elevates the requirement for risk management strategies as discussed in Chapter 1. The research scope is identified, and an overview of the study gives further guidance as to what lies ahead. The theory behind macroeconomic forces and how they influence share prices is discussed in Chapter 2. It is established that market sectors and companies within those sectors react differently to macroeconomic forces. Technical analysis is discussed as a mechanism to identify buying and selling signals. In Chapter 3, risk management strategies are developed from the literature. The hypothesis of the study as described in Chapter 4 is that these risk management strategies are able to reduce the risk associated with trading in the stock market. The market simulation in Chapter 5 offers the opportunity to observe the risk management strategies at work in a simulated stock market investment portfolio. In Chapter 6, the outcome of the market simulation is compared to the criteria set in Chapter 4, and the conclusion that the risk management strategies were able to reduce the risk involved in stock market trading is drawn.
- Full Text:
- Date Issued: 2004
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